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Stages of an audit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Stages of an audit

  • This topic has 3 replies, 3 voices, and was last updated 6 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 8, 2018 at 10:01 am #484175
    sidrasif
    Member
    • Topics: 5
    • Replies: 1
    • ☆

    Hi,
    What are the 3 stages of an audit?

    November 8, 2018 at 10:19 am #484177
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8308
    • ☆☆☆☆☆

    Where are you getting 3 from?
    It could mean planning/performance/completion
    Or interim/year end/final

    November 8, 2018 at 12:12 pm #484193
    vavneetb
    Participant
    • Topics: 175
    • Replies: 123
    • ☆☆☆

    Sorry, i am asking my question here but my question related to this topic- If year end is 31st December,2005 When would be Interim audit, year end audit and final audit?
    Thanks

    November 8, 2018 at 1:20 pm #484202
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8308
    • ☆☆☆☆☆

    See page 49 of the notes.
    “interim” means in the intervening period – so any audit work done during the year will be carried out an one or more interim audits before the year end.
    “year end” is exactly that – so attending inventory counts/counting cash/inspecting assets on the reporting date.
    Final is after the reporting date.

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